Book-keeping and Accounts

Book-keeping and Accounts - 7th Edition descriptions were created by Book-keeping and Accounts - 7th Edition X59823393..

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Book-keeping and Accounts
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Book-keeping and Accounts

  • presentation of financial statements updated in the light of recent legislation to the Companies Act 2006, as well as changes in financial terminology and the growing use of computer software packages for recording financial data.
  • inclusion of ‘Professional Ethics’ in the workplace has also been introduced with this topic now being part of many of the examining bodies curriculum.
  • More
Author
Frank Wood
Sheila Robinson
Publishing Date
Dec 2008
Binding
Paperback
Pages
640 Pages
Book-keeping and Accounts

Book-keeping and Accounts - 7th Edition

Accounting: Book-keeping and Accounts - 7th Edition X59823393 Distribution Details

Table of Contents

  • PART 1 Introduction to Accounting Principles
  • Chapters Title
  • Introduction to accounting
  • The accounting cycle
  • The accounting equation and the balance sheet
  • The double entry system for assets, liabilities and capital
  • The double entry system for the asset of stock
  • The double entry system for expenses and revenues
  • Balancing off accounts
  • The trial balance
  • Capital and revenue expenditure
  • PART 2 The financial statements of a sole trader
  • Trading and profit and loss accounts: an introduction
  • The balance sheet
  • Financial statements: further considerations
  • Accounting concepts
  • PART 3 Books of original entry
  • Business documentation
  • Division of the ledger – Sales day book and sales ledger
  • Purchases day book and purchases ledger
  • Sales returns day book and purchases returns day book
  • Value added tax
  • Sales and purchases day books and ledgers with VAT
  • The banking system
  • Cash books
  • Petty cash and the imprest system
  • The journal
  • Control accounts
  • Bank reconciliation statements
  • PART 4 Adjustments to financial statements
  • Methods of depreciation
  • Double entry records for depreciation and the disposal of assets
  • Bad debts and provision for doubtful de
  • Other adjustments for financial statements
  • Extended trial balance
  • Stock valuation
  • Errors and their effect on accounting records
  • Suspense accounts and errors
  • PART 5 Financial statements of other organisations
  • Single entry and incomplete records
  • Club and society accounts
  • Partnership accounts
  • Limited company accounts
  • Manufacturing accounts
  • Analysis and interpretation of accounts
  • PART 6 Other considerations
  • Computers and accounting systems
  • Professional ethics
  • Appendices
  • A Glossary of accounting terms
  • B Model layouts for financial statements and worksheets
  • C Multi-choice questions
  • D Answers to multi-choice questions
  • E Answers to exercises
  • http://www.dropshippers.co.za/
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